ENGLISH ABSTRACT: Due to a number of legislative changes, the tax treatment of pension interest at divorce has become a complicated issue, as it is not only affected by the Income Tax Act, but also by the Pension Funds Act ...

ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention ...